A 2010 study of mitochondrial DNA of the spoonbills by Chesser and colleagues found that the roseate and yellow-billed spoonbills were each other's closest relatives, and the two were descended from an early offshoot from the ancestors of the other four spoonbill species.
The Yellow Book standards help auditors hold the organizations they audit accountable. GAGAS contains requirements relating to ethics, independence, auditorsâ professional judgment and competence, quality control, performance of the audit, and reporting.
Since 1972, GAO has produced and maintained Government Auditing Standards, also known as the Yellow Book. The Yellow Book is the book of standards and guidance for auditors and audit organizations, outlining the characteristics of good audit reports, professional qualifications for auditors, and audit quality guidelines.